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Program coding is the process of writing the actual program steps in the proper format for a particular programming language. _________________________
Direct Labor Costs
The total cost of workforce directly involved in the production of goods or services, typically including wages and salaries of manufacturing or production employees.
Work in Process Inventory
Items in a manufacturing process that are not yet completed products; it includes raw materials, labor, and overhead costs incurred up to that point.
Factory Overhead
All indirect costs associated with manufacturing, excluding direct materials and direct labor expenses. It includes costs like utilities and maintenance of machinery.
Factory Wages Payable
Amounts owed to factory workers for labor that has been performed but not yet paid.
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